MD HB791

Somerset County Commissioners may impose an annual property tax on all property subject to county property tax to fund fire, rescue, and emergency medical services

The emergency services tax will be collected the same way as other county taxes, with unpaid taxes becoming a lien on the property owner's property

Unpaid emergency services taxes accrue interest and penalties at the same rate as unpaid county property taxes, and property may be sold to enforce collection

A public hearing must be held at the same time as the county's annual budget hearing before initially imposing or subsequently increasing the tax, with advance public notice required

Effective June 1, 2025, applicable to taxable years beginning after June 30, 2025